My understanding is that VAT is not deferred unless it’s labour in Service, Vat is triggered from processing of an invoice therefore “A” would be the correct one to use.
Do any other dealers treat vehicle purchases as deferred is something to consider – Ford or Mazda Chonburi for example.
But we are not the IR department so really if they want to treat it as D system should allow and if fail a tax audit it not Pentana’s responsibility though I’m sure they would then say system should not allow it..